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Rent a Room scheme

Rent a Room scheme

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Hi everyone,

I was wondering if anyone could help with what could be a stupid question:

I have a client who has a property that was rented out for the entirety of the previous tax year, then the client moved back in after the first two months of this tax year and for the remainder of the tax year, he rented a room and was looking to benefit from the rent a room relief. He also wanted to claim normal rental losses on the first two months as he incurred repairs costs so he wants to claim both the loss and the rent a room relief as he states that although the property wasn't rented out, it was available to rent.

I advised that if you are opting into the rent a room scheme for a tax year, this should be for the entirety for the tax year and he could not also claim the loss but his insistence on otherwise has made me doubt myself!

If anyone could shed any light on this, it would be greatly appreciated!

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By JD Foster
30th Sep 2015 13:38



Just in case anyone was interested in this, I have spoken with a technical adviser at HMRC who has said the you can claim rental losses for periods in which the property was not the main residence and available to rent and then also the rent-a-room scheme for the other period in which there is a lodger and it's their main residence.

Of course this is only relevant if the client has other rental property income.

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